Cause title — parties, addresses and appearances
[ 3446 ]
HIGH COURT FOR THE STATE OF TELANGANA
AT HYDERABAD
(SPecial Original Jurisdiction)
WEDNESDAY, THE TWENTY FIFTH DAY OF JUNE
TWO THOUSAND AND TWENTY FIVE
PRESENT
THE HONOURABLE THE ACTING CHIEF JUSTICE SUJOY PAUL
AND
THE HONOURABLE SMT JUSTICE RENUKA YARA
WRIT PETIT]ON NO: '16297 0F 2025
Between:
M/s. Lakshmi Bhanu Steel Traders, Plot No'159, Sy'No'44/1 ' Matrusrinagar'
iuii;rp,;,"n;;s; n.ouv oiiir"r -iep. nv its Proflrietor MrBhanu Prasad
Jaladi, aged 42years.
...,ET'T.ONER
AND
'1. The Assistant Commissioner (ST), Madhapur-2 Circle' HYderabad ^-.
Z. The State of Telangana, Rep. by its Principal Secretary' Revenue (u I )
Department, Telangana Secretariat, Hyderabad'
a ii6tJrtiii'Board"of tndirect Taxes arid customs, Rep. by^its charrman, .
" t\,,-firiry;ltrr"*, o"pjrtment of Revenue, North Btock, central secretaflat,
New Delhi . '100 001 .
The Branch Manager, lClCl Bank Limited, Va
Road, Vanasthalip-uram, Hyderabad, 500 070
4
nasthalipuram Branch, Main
...RESPONDENTS
Petition under Article 226 of the constitution of lndia praying that in the
circumstances stated in the affidavit filed therewith, the High court may be
pleased to issue Writ of Mandamus or any other appropriate Writ or Order or
Drrection declaring.
('1 ) the action of the 1 St Respondent in passing the Order' dated 01 05 '2024 ' the
Summary of the Order in Form GST DRC-07 dated 01 052024 and the
Proceedings, dated Nil, are barred by limitation, without any signature either
physically or digitally, is nonest in the eye of law'
(2) the action of the 1st Respondent in issuing the Summary of Show Cause
Notile in Form DRC_01, dated 2o.04.2024, without waiting afleast 3 months time
as per Section 73(2) of the CGST/SGST Act 2017' passing the Order' dated
01.05.2024. the Summary of the Order in Form GST DRC-07' dated 01'052024
and the Proceedings, dated Nil, ;5 pef valid in the eye of law'
;
(3) the actic n of
Summary cf the
Proceedings, ria t
under Rule -'4 2( l,
of the 1st Fiespc
passing the O rdr:
DRC-07, dateci tr.
Document lcler-ttr ,i
CGST/SGST l\C
23. 1 2.20 1 I a -tr:.t tltt
No.320 of 2O2i:, tl,
01.05.2024. the St
and the Proce,e,Jir c
2018-19 unde. the i
IA NO:
oF 2025
tre '1st Respondent in psssing the Orrier, datr:d 01.05.2024, the
Order in Form GST DRC_07, d?ted 01 05.2024 and the
-.C Nil, without issuing Form GST DRC.01l as contemplated
\) of the Rules 2017. is not valid in tfr: erre o, law. (4)the action
r,dent in issuing Show Cause Notir;,_., date,l 20.04.2024 and
- dated 01 .05.2024, the Summary cl the Order in Form GST
05.2024, and the proceedings, dat,:d IrJil, r,rithout generating
t,ation Number (DlN), for the tax pt:riorl 2( i B_1g under the
2017, is contrary to Circular No 12Bt47):,019_GST, dated
I iudgment of the Hon,ble Supreme Court of lrrdia in W.p.(Civil)
tled 18.07.2022, and consequenfly sert aside the Order, dated
rrnmary of the Order in Form GST DFIC-r17, rlaled 01.O5.2024
ls;, dated Nil, passed by the 1st Respcrndent. ror the tax period
IGST/SGST A ct 2017, as nuil and voicl
1
Petition und:r Section .151 CpC praying that in th€, cirr:umsr
the affidavit filerd in s;rrpport of the petition, the High Court rnay be
the 1st Respondent to revoke the Garnishee Notice in Fo.m GSI
15.03.2025 iss;u_.d kry the 1St Respondent to the 4th Respc
disposar of the' ;;b rve writ petition, as otherwise, the fretit one
tances stated in
)leased to direct
DRC-13, dated
ndent, pending
will be put to
severe loss ancl I aroship
IA NO: 2 oF 2025
Petition Lnde' section 151 cpc praying that in the :irclmst,rnces stated in
the affidavit fired in support of the petition, the High court rnay be preased to
suspend the operz1 c'rr of the order, dated 01 .o5.2o24,the surnma.y of the order
in Form GST DR(t_C; dated 0i.05.2024 and the proceedrngs dat,:d Nil, passed
by the Respondr-'rt, f, the tax period 2o1'-1g under the cG.sr/sosr Act2017,
pending disposar cr t1e above Writ petjtion, as otherwise, ttr: pr:titicner will be put
to severe loss ar-d he rCship.
Counsel for the Petitioner: SRI MOHAMMED RAFI.TMP
Counsel for the Respondent Nos.1 & 2: SRI T.CHAITANYA KIRAN, AGP FoR
SRI SWAROOP OORILLA, Special Govt Pleader for State Tax
counsel for the Respondent No.3: SRI DbMlNlc FERNANDES, SC FOR CBlc
Counsel for the ResPondent No.4: -
THE H.3IN,BLE THE ACTING CHIEF JUsiTIcE ISUJoY PAUL AND ,tHE HON'BLE SMT. JUSTICE RENI,IKA YARA WRIT PETITION No. 16297 ef -2o2 ! ORDE& (ir t the Hon'ble the Acting Chief Justice Sttjoq pctut) Sri Nlo:rammed Rafi, learned counsel lor the petitioner arrd Sri T. ChzLjtanya Kiran, Iearned Assistanr. G,rvernment pleader represen,.ir 61 Sri Swaroop Ooriila, learned Speci r1 Government Pleader f,rr li,_ate Tax, for respondent Nos. I altd 2. 2 Wit r r.ir: consent, finally heard.
3.Drrr jnp the course of hearing, learned <::unsel for the parties fairly srrl nr it:ed that the impugned final orde,r v as passed on 01.05.2()i 4. .r,hereas the last date of limitatio-r uithin which it could h r\ e lreen passed was up to 3o.o4 .2o2,.r. The matter is covered b. tlr,r order of this Court in W.p.No l0B9S of 2025 d,ated, 12.O6.2(t2:.; Ihus, it is agreed that the impugned order mav be set asid€ . 4 . In vr c'",.. of the consensus arrived at, the lina I order dated 01.05.2021 ir; set aside. The consequential ltarLk ; ttachment, if any, shall ;tzrtd revoked. i
5.Accordingly, the writ petition is allowed' No order as to costs. Miscellaneous Petitions Pending' if anY, shall stand closed' '.P. PADMANA DEPUTY BHA REDDY GISTRA //// SECTIO OFFICER To Il3ii,'";l3ll."""Jls'^i:"il;JJ:']l (tsiiBT#"'""lli'?''[l$?333""'"t"'i"t i[i:+:+4ffi*i'H]fu s:"*:ri?rrtr;-:a:'"3jii?T,?,]l*ll'n"i1,",n, **,ut*rumeru,frtlt*uX*ilffi.;-:'";" 8IJ3l to SRI DoMlNlc FERNANDES' sc FoR cBlc toPucl 1 2 4 ^6. 7 o PSK. BS Two CD CoPies ry I i
HIGH COL'FIT DATED:25 t06IZO2S ORDER WP.No.1629i, of 2O2S ALLOWING TI{E WRIT PETITION WTHOUT COI}TS ,4= i:4 :Cr -\ :i ii jlt'I zffi ii 6 0 ( 1 l
